{"title":"奖励和被贴上种族主义者标签的恐惧:税务欺诈举报调查*","authors":"Sonia Dhaliwal, Jonathan Farrar, Cass Hausserman","doi":"10.1111/1911-3838.12296","DOIUrl":null,"url":null,"abstract":"<div>\n \n <p>This article investigates experimentally, in the income tax context, how whistleblowing intentions are influenced when a tax fraud perpetrator is of a different race than a potential whistleblower. In particular, it examines the impact of a message highlighting the social value of whistleblowing and how fear of being perceived as racist influences whistleblowing decision-making. Using insights from the fear elicitation and processing literature, we find that a potential whistleblower from a majority racial group who learns about a fraud perpetrated by someone from a minority racial group is significantly more likely to blow the whistle anonymously when a social value message is present versus absent, as the presence of a social value message reduces fear of being perceived as racist. However, we do not find that race dissimilarity is significantly associated with non-anonymous whistleblowing intentions, irrespective of the presence of a social value message. Furthermore, in non-anonymous whistleblowing situations, potential whistleblowers have to disclose their identities to the tax authority to become eligible for a cash reward. Even when potential whistleblowers can choose the amount of a cash reward they would have to be paid in order to blow the whistle, our results show that whistleblowing intentions do not increase significantly when perpetrators and potential whistleblowers are of different races. Overall, our results suggest that the societal value of tax whistleblowing and the use of cash rewards for whistleblowing are limited by other sociological considerations.</p>\n </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.6000,"publicationDate":"2022-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Rewards and Fear of Being Labeled as Racist: A Tax Fraud Whistleblowing Investigation*\",\"authors\":\"Sonia Dhaliwal, Jonathan Farrar, Cass Hausserman\",\"doi\":\"10.1111/1911-3838.12296\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div>\\n \\n <p>This article investigates experimentally, in the income tax context, how whistleblowing intentions are influenced when a tax fraud perpetrator is of a different race than a potential whistleblower. In particular, it examines the impact of a message highlighting the social value of whistleblowing and how fear of being perceived as racist influences whistleblowing decision-making. Using insights from the fear elicitation and processing literature, we find that a potential whistleblower from a majority racial group who learns about a fraud perpetrated by someone from a minority racial group is significantly more likely to blow the whistle anonymously when a social value message is present versus absent, as the presence of a social value message reduces fear of being perceived as racist. However, we do not find that race dissimilarity is significantly associated with non-anonymous whistleblowing intentions, irrespective of the presence of a social value message. Furthermore, in non-anonymous whistleblowing situations, potential whistleblowers have to disclose their identities to the tax authority to become eligible for a cash reward. Even when potential whistleblowers can choose the amount of a cash reward they would have to be paid in order to blow the whistle, our results show that whistleblowing intentions do not increase significantly when perpetrators and potential whistleblowers are of different races. Overall, our results suggest that the societal value of tax whistleblowing and the use of cash rewards for whistleblowing are limited by other sociological considerations.</p>\\n </div>\",\"PeriodicalId\":43435,\"journal\":{\"name\":\"Accounting Perspectives\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":1.6000,\"publicationDate\":\"2022-04-18\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting Perspectives\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1111/1911-3838.12296\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Perspectives","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/1911-3838.12296","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Rewards and Fear of Being Labeled as Racist: A Tax Fraud Whistleblowing Investigation*
This article investigates experimentally, in the income tax context, how whistleblowing intentions are influenced when a tax fraud perpetrator is of a different race than a potential whistleblower. In particular, it examines the impact of a message highlighting the social value of whistleblowing and how fear of being perceived as racist influences whistleblowing decision-making. Using insights from the fear elicitation and processing literature, we find that a potential whistleblower from a majority racial group who learns about a fraud perpetrated by someone from a minority racial group is significantly more likely to blow the whistle anonymously when a social value message is present versus absent, as the presence of a social value message reduces fear of being perceived as racist. However, we do not find that race dissimilarity is significantly associated with non-anonymous whistleblowing intentions, irrespective of the presence of a social value message. Furthermore, in non-anonymous whistleblowing situations, potential whistleblowers have to disclose their identities to the tax authority to become eligible for a cash reward. Even when potential whistleblowers can choose the amount of a cash reward they would have to be paid in order to blow the whistle, our results show that whistleblowing intentions do not increase significantly when perpetrators and potential whistleblowers are of different races. Overall, our results suggest that the societal value of tax whistleblowing and the use of cash rewards for whistleblowing are limited by other sociological considerations.
期刊介绍:
Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.